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ACC 201 ACC 202 ACC 302 ACC 330 |
ACC 331 ACC 332 ACC 333 ACC 336 |
ACC 432 ACC 433 ACC 434 ACC 435 |
ACC 436 ACC 437 ACC 450 |
ACC 336 Individual Tax Accounting (3) F, Sp. The basics of individual tax such as the standard and itemized deduction, computation of tax including self-employment taxes, personal and dependency tests, and filing status. Business expense deductions are discussed with specific attention paid to bad debts, casualty losses, depreciation and depreciation recapture provisions. Business income concepts such as cash and accrual methods, constructive receipt, and claim rights doctrine are discussed. General topics include computerized tax research, computer prepared individual tax return and specialized tax credits. Prerequisites: Completion of Junior Core and admission to the business program.
ACC 432 Advanced Cost Accounting (3) (DD). Cost accounting as a tool for management in the decision-making process, including quantitative methods, such as linear programming, statistical analysis, quality control, PERT, and queuing, that relate to the total business structure. Prerequisites: ACC 333, completion of Junior Core and admission to the business program.
ACC 433 Auditing (3) F, Sp. Verification of records, valuation and analysis of accounts, and presentation of conditions. Practical audit cases. Prerequisites: ACC 332.
ACC 434 Advanced Auditing (3) (DD). Continuation of ACC 433, with emphasis on computer applications; not-for-profit organization audits will be examined. The course will be taught on an informal basis allowing the student to independently plan and administer an audit. Audit report writing will be studied. Prerequisites: ACC 433, completion of Junior Core and admission to the business program.
ACC 435 Advanced Financial Accounting (3) F, Sp. Accounting principles and procedures relating consolidated statements, partnerships, inflation, and other financial accounting topics. Problems and case studies required with an emphasis in theory. Prerequisites: ACC 331, completion of Junior Core and admission to the business program.
ACC 436 Advanced Income Tax (3) Sp. Advanced problems in corporate taxation including tax-free incorporations, treatment of distributions, liquidations, and reorganizations. Partnership issues including partnership formation, basis, distributions, and termination. Qualifications for and operations of S corporations. Wealth transfer taxes such as gift and inheritance taxes. Prerequisites: ACC 336, completion of Junior Core and admission to the business program.
ACC 437 Governmental and Not-for-Profit Accounting (3) DD. Principles of fund accounting, budgeting, auditing and financial reporting in governmental and not-for-profit entities. Prerequisites: ACC 331.
ACC 450 Independent Study in Accounting (1-4) F, Sp, Su. By arrangement. Investigation of selected problems or topics on an individual conference basis. Prerequisites: Minimum 2.5 GPA in the major field of study, completion of Junior Core and admission to the business program.